2023-03-31-accounts - Partners Of Prisoners And Families Support Group

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP

A COMPANY LIMITED BY GUARANTEE

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

For the year ended 31 March 2023

Company Registration Number 3067385 Charity Number 1048152

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Financial Statements Year ended 31 March 2023

CONTENTS	Page
Company information	1
Trustees’ Annual Report	2 - 12
Independent auditors’ report	13-16
Statement of financial activities	17
Balance sheet	18
Statement of cash flows	19
Notes to the financial statements	20 - 35

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Company Information 31 March 2023

Registered charity name:	Partners of Prisoners and Families Support Group
Company registration number:	3067385
Charity number:	1048152
Registered office:	Valentine House
	1079 Rochdale Road
	Blackley
	Manchester
	M9 8AJ
Board of Trustees:	Raymond Hill (Chair)
	Richard Conway
	Sarah Cooke
	Lauren Hall
	Richard Rowley
	Guy Grant
	Nikki Anderson
	Chris Fitzgerald – appointed 15/09/22
	Peter Jones – appointed 15/09/22
Auditors:	Mitchell Charlesworth (Audit) Limited
	Accountants
	Registered Auditor
	3rdFloor
	44 Peter Street
	Manchester
	M2 5GP
Bankers:	Unity Trust Bank plc
	Nine Brindley Place
	Birmingham
	B1 2HB
Solicitors:	Hempsons
	City Tower
	Piccadilly Plaza
	Manchester
	M1 4BT

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report Year ended 31 March 2023

The Trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 31 March 2023, which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2022, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2019).

Purposes and activities

The charity’s purposes are:

1) The advancement of education and training and the relief of poverty and sickness among persons who are suffering, or who have suffered, a legal restriction on their liberty in a penal or correctional establishment, or by any other remit we process, and the families of such persons in such ways the Trustees think fit, and
2) To further promote the study of, and research into, all aspects and methods of the prevention of crime and delinquency, and to obtain and make records of, and disseminate the useful results of such research for the benefit of the public.

These purposes are delivered by following the current mission statement:

Partners of Prisoners and Families Support Group (POPS) aim to provide a variety of services to support anyone who has a link with someone in prison, prisoners, and other agencies. POPS provide assistance to these groups for the purpose of enabling families to cope with the stress of arrest, sentencing, imprisonment and release.

POPS is a proactive organisation and recognises the ever-changing needs of those it supports, especially in the light of the major changes taking place externally within the Criminal Justice System (CJS) and associated public services. These needs and the increasing potential for growth in demand for the services we provide, have formed the backdrop for the development and implementation of our three-year Strategic Plan (POPS: 2023-2026) and organisational staffing and service restructure.

The seven strategic priorities in the 2019-2022/23 strategic and interim plan were as follows:

1) Invest in those who invest in families.
2) Robust and informed governance
3) Growing to meet need.
4) Strengthening our community roots
5) Ensuring ‘evidence based’ practice
6) Making POPS’ message visible
7) Diversification of funding

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report Year ended 31 March 2023 [Continued]

Public benefit statement

The Trustees are clear that the purposes of Partners of Prisoners and Families Support Group are carried out for public benefit. They have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the purpose and objectives and when planning the future activities. In particular, the Trustees will consider how planned activities will contribute to the aims and objectives they have set.

Achievements and performance

POPS’ overall vision for the period of this report is to ‘Look back to move forward’ and to re-associate POPS with our community roots. By doing so we have identified opportunities to ensure those who have offended, their families, and children, receive access to quality support, when required, both throughout the CJS, and within the communities they live. We will continue to do this by promoting the ethos of user voice and experience, taking all opportunities to raise the issues relating to the groups we work with and to develop quality service delivery in line with new government agendas and needs identified by those we support.

From 1 April 22 – 31 March 23 POPS’ services continued to be delivered and POPS’ successful tender for the HMPPS Family & Significant Other contracts commenced in October 2022. The ending of the COVID-19 pandemic restrictions influenced a reversion back to more open access to those in custody and their families in the community. However, the new HMPPS contracts did not include the delivery and overall management of prison-based refreshment services, resulting in a loss of income and expenditure associated with this provision.

POPS were successful with a newly commissioned IRS Welfare Service which continued to be delivered safely in new working environments at satellite offices, including a change of premises for the Women’s Service as part of the Greater Manchester Women’s Service Alliance in Oldham.

POPS continue to operate its core business requirements utilising a ‘home working’ policy plan which has been effective by ensuring daily telephone and online contact with key staff, regular online staff team support meetings and daily catch ups via email an in person. POPS’ building at 1079 Rochdale Road continues to be leased to MCC Youth Justice Team North and will continue for an additional period of two years (to March 2025) bringing in additional funds to POPS.

At strategic level, POPS retained regular contact with its commissioners and funders via regular meetings to ensure contractual compliance and to negotiate variations to contractual requirements to enable delivery to continue and adapt to suit the needs of the Commissioner and the people it supports.

Partnerships

POPS continued to develop the concept of a “Continuum of Care” for those in prison, those who are on community sentence, their families, and their children, as they progress through the various stages of the Criminal Justice System, including the communities they live in and return to.

POPS formed robust working relationships with Greater Manchester Combined Authority, including Manchester CC to provide community based support services to People on Probation and their families, with National Probation Service North being an additional partner.
POPS formed a new working relationship with Big Life group who were responsible for the overall coordination of the new IRS (Integrated Resettlement Services) Greater Manchester Community Welfare offer to People on Probation, for which POPS were the provider in Manchester and Oldham.
POPS continued to develop a working relationship with the Greater Manchester Women’s Support Alliance, to deliver and develop women specific services to women in Oldham via the Farida Centre.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees Annual Report Year ended 31 March 2023 [Continued]

Partnerships (continued)

POPS’ partnership with the Violence Reduction Partnership in Merseyside came to an end in March 2023 due to the ending of the funding cycle. POPS were successful in delivering all of the objectives for the support service offered to families as part of this project.
POPS staff continued to promote the ‘lived experience’ of those who use our services, and offered innovative solutions to Criminal Justice issues, including online training to a broad range of external agency staff (Hidden Sentence) including to 199 staff over 11 sessions at Nottingham Council and 6 prison staff at HMP Full Sutton. A further 5 sessions are booked for Nottingham Council from April 2023.
We continued to deliver presentations at online conferences at Policy Forums, engagement with Academic Research and Consultation projects. ie: Building Futures Project with the Prison Reform Trust and the HMPPS led External Advice & Scrutiny panel.
POPS continued to develop its partnership with SERCO and have worked towards mobilisation of POPS Family Support Service offer at the new prison build site in Leicestershire (HMP Fosse Way) to commence in May 2023 and continued to support prison leavers and their families though the gate support initiatives.
POPS continued to contribute to the strategic direction of the Farmer Review and its impact upon the delivery of services to prisoners’ families. We were invited to revisit three prisons with Lord Farmer to review progress to date.
POPS supported the promotion of a new prison reform book written by Angela Kirwin and POPS’ CEO spoke at the launch event to an audience that included housing providers, substance misuse agencies and local voluntary sector partner agencies.
POPS were successful with our tender to be the HMPPS Family Service provider at North-West prisons, increasing our delivery to 14 prison sites.
POPS also began to offer support to smaller local charities in their endeavours to offer support to the families of those convicted under Joint Enterprise.
POPS’ CEO spoke at various online conference including the Seldom Heard Project, organised by Liverpool University, where she was able to raise awareness of the needs of prisoners’ families to a wider audience and at a webinar organised by the University of Birmingham to discuss the value of prison video calls to assist in the maintenance of relationships.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2023 [Continued]

POPS updated the current Quality Cycle to be inclusive of legislative changes and data protection requirements

----- Start of picture text -----
December January
POPS Induction Day Managers Meeting
POPS Board Meeting Budget Preparation
Contract Performance Data Contract Performance Data
Quarterly Visitor Centre Survey
POPS Board Quality Cycle Review
February
Staff Appraisals Review
Finance Budgets 2022-2023 Finalised
Review Service Delivery In Line With Latest Government Guidelines
Contract Performance Data
November POPS Board Meeting Preparation
Managers Meeting Charitylog Review
Contract Performance Data
POPS Board Meeting Preparation & Distribution
March
Review Service Delivery In Line With Latest Government Guidelines
POPS Board Meeting
Contract Performance Data
October POPS
POPS Induction Day
Recirculate Covid Holiday Entitlement for Staff
Contract Performance Data
Hidden Sentence Training for Staff
HR Policies & Procedures Review
Peninsula Contract Terminated
Quality Cycle
Review Service Delivery In Line With Latest Government Guidelines
April
September
Contract Performance Data
Managers Meeting 2023
End of Year Accounts
POPS Board Meeting
End of VRU contract if funding unsuccessful
Quarterly Visitor Centre Survey
Contract Performance Data May
Review Service Delivery In Line With Latest Government Guidelines Contract Performance Data
Visitor Centre Contract Renewal Planning Annual Review
Board Preparation
August
Hidden Sentence Training for Staff
POPS Board Meeting Preparation and Distribution July
H&S Risk Assessment Review Contract Performance Data
June
Contract Performance Data Staff Training Plan Review
POPS Board Meeting
Safeguarding Training for Staff Quality Cycle Review
Quarterly Visitor Centre Survey
Review Service Delivery In Line With Latest Government Guidelines Managers Meeting
Contract Performance Data
Visitor Centre Contract Renewal Planning POPS Induction Day
TUPE transfer planning for visitor centre contract renewal
Visitor Centre Contract Renewal Planning
----- End of picture text -----

Re-submit for continuation of funding for Merseyside VRU Recirculate Covid Holiday Entitlement for Staff Hidden Sentence Training for Staff Peninsula Contract Terminated

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2023 [Continued]

Leadership and Management

Strategic plan

POPS have reviewed its strategic plan 2019-2022 and interim plan 2022/23 as part of regular Board meetings and are confident that we will achieve the proposed aims and objectives before its natural end. We consulted with Trustees, and wider stakeholders to agree the delivery of a 12 month interim strategic plan (2022-2023) whilst we awaited the outcome of business critical bid submissions, which we were successful with. Currently POPS are engaging with the Cranfield Trust to consider how best to consult and gather the views of Trustees, Core Business staff, the broader staff team and users of service to develop a new strategic plan for 2023/2026.

Human resources

POPS continue to review our capacity to deliver quality services and we continue to update HR employment law requirements within the POPS Quality Cycle, to ensure we remain legally compliant and a robust and fair employer. All the terms and conditions of service (contractual and non-contractual) are reviewed yearly via the POPS Quality Cycle and updated appropriately to be in line with current legislation. POPS are currently working to transition POPS’ HR Manager to one day per week, pre- retirement, and in doing so will recruit a POPS HR Administrator to take up daily HR tasks, including recruitment and onboarding new staff and monitoring of annual leave and sickness entitlement.

Financial review

This financial year has yielded a surplus explained within the full financial accounts.

The Trustees receive regular management accounts and 3 monthly ‘year to date’ accounts at each Board meeting, including:

Regular financial updates from the CEO and Finance Manager in relation to forecasted budget, income and expenditure and cash flow.
application for additional grant funding
Review of Reserves Policy to provide assurance of POPS’ capacity to ‘bridge’ short term cash flow matters and any potential for identifying designated reserve spending.
Review of POPS’ potential to respond to loss of contractual funding via identification of new funding opportunities.
Review risk management log

Risk management

The charity continues to review all its funding sources and required staffing knowledge to specialise in negotiating and sourcing grants and other contractual opportunities. Internal risks are minimised by implementation of management controls and self-auditing procedures. The financial management of the organisation is controlled by a specialist in house department and is overseen by the Board of Trustees. A new risk management framework will be developed to improve decision making. A New Business Development focus will also be implemented to ensure potential business opportunities are sought and considered for any financial, capacity and reputational risks.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2023 [Continued]

POPS is negotiating the onboarding of a new Insurance Broker, Griffiths & Armour to provide improved general cover, increase cyber security cover and to consider Insurance for landlord liability due to the external leasing of POPS’ property at 1079 Rochdale Road M9 8AJ.

Gross Income was £1,611,101 (2022 - £926,640) that was £70,553 (2022 - £41,294) below budget and £684,460 (2022 - £191,866 lower) higher than the last financial year.

Expenditure for the year was £1,441,228 (2022 - £994,815) that was £305,369 (2022 - £111,940) under budget and £446,413 higher (2022 - £8,793 lower) than last year. There was a surplus for the year of £169,874 (2022 – surplus of £68,174) versus a budget deficit of £36,277 (2022 – deficit £138,985).

The total reserves of the charity at the end of the financial year are £905,907 (2022 - £736,033). This has been split between a general fund of £797,846 (2022 - £659,971), designated funds of £75,000 (2022 - £75,000) and restricted funds of £33,071 (2022 - £1,062).

The designated funds consist of: Building Maintenance/Security £15,000; IT Maintenance £15,000; HR & Consultancy Fund £15,000; Governance & Trustee Recruitment/Training £5,000; Quality Standards £15,000; Staff Development £10,000.

POPS has delivered its financial targets according to the budget. This secure financial situation will allow POPS to commit some of its reserve strength in the coming year to further develop the potential and expansion of the charitable activities.

Investment powers and policy

The charity has a policy of prudent investment of surplus funds.

Reserves policy

POPS has an agreed reserves policy that supports the maintenance of free reserves of between three and six months of the resources expended. The purpose of the Reserves Policy is for POPS to ensure the stability of the organisation to achieve its mission and to use to invest in POPS building, staff, resources and equipment. POPS separates its Reserve fund into two dedicated areas:

Emergency Reserve : sudden increase in expenditure, unanticipated loss of income, and to cover circa 6 months’ ‘running costs’.
Opportunity Reserve: is intended to provide funds to meet specific opportunities that further the Mission of POPS. It is also intended as a source of internal funds available for organisation capacity building such as strategic staff development, investment in POPS staffing infrastructure, the maintenance of POPS assets (building) and will be reviewed periodically by the POPS Board of Trustees.

Authority to use Reserves

The CEO will submit a request to the Board to utilise some/all of the Emergency Reserves Fund at the point where the loss of any contract has rendered the Organisation reliant on such funds for a designated period of time. The request will include the determination of the use of the funds and plans for replenishment and will include the identification and analysis of Risk and a full Recovery Plan. The organisational goal is to replenish the funds within an agreed period to restore the Emergency/Opportunity Reserve fund to the minimum target.

Authority for the use of one month’s equivalent expenditure to Head Office cost is delegated to the CEO in consultation with the Chair of the Board of Directors for use in extraordinary circumstances relating to the proposed use of any Emergency funds to allow for all running costs to be accounted for in the period of negotiation.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2023 [Continued]

Reporting and Monitoring

The CEO is responsible for assuring that the Reserve Funds are maintained and used only as described in this policy. Upon approval for the use of any Reserve Funds, the CEO and Finance Department will maintain records of the use of the funds and plans for replenishment. Regular reports back to the Board of Directors on the progress for restoring the fund back to the minimum amount may also be required.

Review of Policy

This policy will be reviewed every three years as part of the Strategic Planning Process, by the CEO, Finance Manager, and chair of trustees, or sooner if warranted by internal or external events or changes.

Relationship to other Policies

POPS shall maintain the following Board approved policies, which may affect the creation, sufficiency and management of the Reserves Fund:

Financial Strategy Strategic Plan Risk Management Policy Investment Statement

Investment Policy for Surplus Funds

The charity adopts a very prudent approach to financial investments.

The policy is to maintain sufficient funds in current accounts (at present with Unity Trust Bank) to ensure a minimum of one month’s planned expenditure is completely covered, even if no income was received. Preferably, two months’ planned expenditure should be covered.

The current account funds are monitored on a daily basis by the Finance Department and reviewed monthly by the Senior Management Team.

Thereafter, Surplus Funds are deposited in the safest banks, as defined by ratings agencies, and always within the Financial Services Compensation Scheme level (currently £75,000) per account.

The level of Surplus Funds is assessed and reviewed on a quarterly basis and reported to the Board of Trustees. Bank ratings are checked annually.

Any recommendations for changes to Surplus Funds deposits, to increase/decrease values or to switch to alternative accounts, are put before the Board for authorisation.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2023 [Continued]

For this document the following information applies as at 31.03.23.

Reserve Summary

Reserve Summary Total Reserves (inc fixed assets) Property and fixed assets Current Assets less Current Liabilities Assigned Costs: Head Office Salary cost for six months Redundancies Head Office Running costs for six months Legal/Estate Agent fees Creditors Designated Funds Total six months running cost Total remaining balance (excl property value) Opportunity Funds	£ 905,907 (82,238)
	823,669
	172,692 75,000 52,542 10,000
	310,234
	154,031 75,000 539,234 456,996
	456,996

Structure, Governance and Management

Governing document

POPS is a company limited by guarantee governed by its Memorandum and Articles of Association dated 12/06/1995 as amended by special resolutions dated 12/08/2002 and 15/09/2003, and new articles adopted by special resolution dated 18/03/2013 as registered at Companies House on 08/04/2013.

Governance

POPS have recruited new Board members to reflect the capacity required to govern a growing organisation. We appointed new Trustees and continued to meet online at least four times per year with additional attendance at dedicated sub-committees as required. A robust online Trustee induction process was developed including training on POPS’ Management Accountancy procedure and reporting style, human resource and operational overview and strategic vision.

During the year, POPS’ Senior Management team met frequently with Trustees to ensure they were regularly updated on contractual negotiations and variations.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2023 [Continued]

Appointment of trustees

One third of the members of the Board of Trustees are retired by rotation at the annual general meeting. Retiring members are able to apply to be re-elected. The Charity is currently expanding the number of Trustees in order to introduce additional skills to complement those of the existing Board of Trustees. Selected prospective trustees complete an application form and are interviewed by the Chair of the Board and the CEO before being proposed to the Board of Trustees for acceptance as a new Board Member. Two new Trustees were recruited through the POPS Trustee recruitment process which included formal application and interview by the Chair of Trustees and CEO and ratification at the June 2022 Board meeting.

Trustee induction and training

New trustees are provided with a comprehensive induction pack and undergo an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee, decision making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Additional communication systems have been initiated in order to have contact with trustees outside of statutory meeting: i.e. designated sub-groups, and any required exceptional board meetings. POPS are looking to develop a Trustee Champion model that will allow Trustees to participate in between meetings, if required, on operational matters that are matched to their specialist interest.

Directors and Trustees

The directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The Trustees who served the company during the period were as follows:

Key management personnel: Trustees and Directors

Chair: Raymond Hill

Richard Conway Sarah Cooke Lauren Hall Richard Rowley Guy Grant Nikki Anderson Sarah Beresford – resigned 12/05/22 Chris Fitzgerald – appointed 15/09/22 Peter Jones – appointed 15/09/22

Key management personnel: Principal staff

Chief Executive Officer: Diane Curry OBE

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report Year ended 31 March 2023 [Continued]

Plans for the future

Continue to Invest in POPS’ current and future staffing group to offer support, guidance, and training to enable them to support the people we offer services to
Develop Trustee ‘champions’ to support the organisation within their identified and specialist interest areas.
Engage diverse funders of family and offender services to recognize the associated needs of prisoners, prison leavers, their families, and their children
Continue to grow POPS’ Making the Connection’ (version 3) Family Services model to engage with wider agendas and locality-based support
Continue to further develop the Charity Log as a data capture tool and as an indicator of the impact of POPS’ services upon family relationships and re-offending and social return on investment
Continue to promote the value of the “lived experience” as an asset within the organization and the wider field
Develop a staff training module to include awareness of the Equalities agenda, update HR policies and procedures and respond to staff needs on an ongoing basis including setting up a Diversity & Inclusion ‘working group’ to ensure we recruit new Trustees and staff that reflect the diverse make up of our communities
Expand our services into new geographical areas to meet specific locality needs
Develop POPS’ website to ensure POPS’ message is visible to a wider audience and offers up to date /interactive information to all who use it
Develop an online adaptation of the ‘Hidden Sentence’ training module
To use POPS’ capital investment (building) to provide additional income and generate new business via robust, financially viable contracts

Trustees' responsibilities

The Trustees (who are also directors of POPS for the purpose of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Trustees’ Annual Report

Year ended 31 March 2023 [Continued]

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

In so far as the Trustees are aware:

There is no relevant audit information of which the charitable company’s auditor is unaware; and
The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

Auditors

Mitchell Charlesworth (Audit) Limited have been re-appointed as auditors for the ensuing year.

Signed by order of the Trustees

21/09/2023 Raymond Hill Chairman

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2023

Opinion

We have audited the financial statements of Partners of Prisoners and Families Support Group (the ‘charitable company’) for the year-ended 31 March 2023 which comprise the Statement of Financial Activities (including Income and Expenditure Account), the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2023

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

the information given in the financial statements is inconsistent in any material respect with the Trustees’ report; or
the charitable company has not kept adequate accounting records; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the Trustees’ responsibilities statement the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2023

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with the laws and regulations, we considered the following:

the nature of the sector, control environment and organisation performance;
the organisation's own assessment of the risks that irregularities may occur either as a result of fraud or error;
the results of our enquiries of management and members of the Board of Trustees of their own identification and assessment of the risks of irregularities;
any matters we identified having obtained and reviewed the organisation's documentation of their policies and procedures relating to:
identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;
detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;
the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations; and
the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to the completeness of cash-based income as well as the timing of the recognition of income.

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management over-ride.

We also obtained an understanding of the legal and regulatory frameworks that the organisation operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included:

Safeguarding, the Financial Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK (FRS 102), and the Companies Act 2006.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. These included Data Protection Regulations.

Page | 15

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Independent Auditor's Report to the Members of Partners of Prisoners and Families Support Group Year ended 31 March 2023

Audit response to risks identified

As a result of performing the above, we identified the timing of the recognition of revenue as the key audit matter related to the potential risk of fraud.

In addition to the above, our procedures to respond to risks identified included the following:

reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations described above as having a direct effect on the financial statements;
enquiring of management and members of the Board of Trustees concerning actual and potential litigation and claims;
performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
reading minutes of meetings of those charged with governance and reviewing correspondence with relevant authorities where matters identified were significant; and
in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Buckley (Senior Statutory Auditor) Mitchell Charlesworth (Audit) Limited Accountants Statutory Auditor 3[rd] Floor

44 Peter Street Manchester M3 5GP

Dated: 21/09/2023

Mitchell Charlesworth (Audit) Limited is eligible to act as auditors in terms of Section 1212 of the Companies Act 2006

Page | 16

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023

Note Unrestricted Funds £ Income Grants and donations 5 2,757 Income from charitable activities: Operation of prison visitor centres, family link work and tea bar services 6 254,100 Investment income 7 1,404 Other income Income from facilities and services: Other income 8 9,348 Rental income 8 47,062 Total income 314,671 Expenditure Costs of raising funds: Fundraising costs of donations and legacies 9 - Expenditure on charitable activities: Operation of prison visitor centres, family link work and tea bar services 10 140,808 Total expenditure 140,808 Net income/(expenditure) 173,863 Transfers between funds 16 (35,988) Net movement of funds for the year 137,875 *Reconciliation of funds* Total funds brought forward 734,971 Total funds carried forward 872,846	Restricted Funds Total Funds 2023 Unrestricted Funds £ £ £ 483,528 486,285 15,235 812,902 1,067,003 102,761 - 1,404 249 100 - 9,348 - - 47,062 - 1,296,430 1,611,101 118,345 - - - 1,300,419 1,441,228 71,433 1,300,419 1,441,228 71,433 (3,989) 169,874 46,913 35,988 - (114,175) 31,999 169,874 (67,262) 1,062 736,033 802,233 33,061 905,907 734,971	Restricted Funds Total Funds 2022 £ £ 163,548 178,783 644,747 747,508 - 249 - 100 - - - - 808,295 926,640 - - 923,382 994,815 923,382 994,815 (115,087) (68,174) 114,175 - (912) (68,174) 1,974 804,207 1,062 736,033

The Statement of Financial Activities includes all gains and losses in the year and

all income and expenditure derive from continuing activities

The notes on pages 20-35 form part of these financial statements

Page | 17

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Balance sheet as at 31 March 2023

2023
Note
£
£
Fixed assets
Tangible assets
18
82,238
Current assets
Stocks
19
28
Debtors
20
74,283
Cash at bank and in hand
903,387
977,698
Creditors: Amounts falling due within one year
21
(154,029)
Net current assets
823,667
Net assets
905,907
Funds
Restricted income funds
24
33,061
Unrestricted income funds
General
24
797,846
Designated
24
75,000
Total unrestricted funds
872,846
Total funds
905,907

2022
£
£
95,495
3,161
42,661
622,798
668,620
(28,082)
640,538
736,033
1,062
659,971
75,000
734,971
736,033

For the year-ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to audit under the Charities Act 2011.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of the financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the members of the committee on the ________ and are 21/09/2023 signed on their behalf by:

Raymond Hill Chairman

Company Registration No. 3067385

The notes on pages 20-35 form part of these financial statements

Page | 18

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Statement of cash flows Year ended 31 March 2023

Note Cash flows from operating activities Cash generated/(used) in operating activities 26 Net cash inflow/(outflow) generated from operating activities Cash generated in investing activities Interest income Purchase of property, plant and equipment Net cash generated in investing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2023 £ £ 279,185 279,185 1,404 - 1,404 280,589 622,798 903,387	2022 £ £ (87,885) (87,885) 249 - 249 (87,636) 710,434 622,798

Page | 19

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

1. Company information

Partners of Prisoners and Families Support Group is a company limited by guarantee domiciled and incorporated in England and Wales. The registered office is Valentine House, 1079 Rochdale Road, Blackley, Manchester, M9 8AJ.

2. Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK (FRS 102) and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Partners of Prisoners and Families Support Group meet the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the organisation has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Grants are deferred to future periods only when this is specified by the funder or other preconditions of the fund are not yet met.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Investment income is recognised on a receivable basis.

Page | 20

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

2. Accounting Policies [Continued]

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds are the direct and indirect costs of raising funds for charitable purposes, including applying for grants.
Charitable activities include expenditure associated with the provision of services at the visitors’ centres and include both the direct costs and support costs relating to these activities.
Support costs include central functions and have been allocated to activity cost categories either directly where identifiable or on a basis pro-rata with income.
Other expenditure represents those items not falling into any other heading.

Funds structure

Restricted funds are funds subject to specific restrictive conditions imposed by the donor or by the purpose of the contract / monies received. The purpose and use of restricted funds is set out in note 24 to the financial statements.
General funds are unrestricted funds, which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Designated funds are funds which have been allocated or designated for specific purposes by the charity out of unrestricted funds.

Tangible fixed assets

All fixed assets are initially recorded at cost. The charity operates a £1,000 capitalisation policy and items will not be capitalised under this de-minimis limit. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Freehold land and buildings - 4% straight line Equipment - 25% straight line

Stock

Stock of goods for resale is included at the lower of cost or net realisable value.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

Pensions

The charity operates an auto enrolment defined contribution scheme for all eligible employees in line with current legislation.

Page | 21

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

2. Accounting Policies [Continued]

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered.

Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short-term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

3. Legal status of the Charity

The company is limited by guarantee and all members have agreed to contribute an amount not exceeding £10 in the event of a winding up. The number of members at the year-end was 9 (2022 - 9).

4. Judgements and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page | 22

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

5.
Grants and donations
Unrestricted
Funds
£
Grants
Women’s Centre Oldham
-
Merseyside VRU
-
COVID-19 Job Retention
Grant
-
COVID-19 Additional
Restrictions Grant
-
GMCA Welfare
Manchester
-
GMCA Welfare Oldham
-
-
Donations
Online and other
donations
2,757
2,757
6.
Income from charitable
activities
Unrestricted
Funds
£
Income from service level
agreements and fees
Visitors’ Centre Operation
-
Tea Bar Activities
254,100
254,100
7.
Investment Income
£
Bank interest received

Restricted
Funds
Total Funds
2023
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
£
£
£
£
£
98,554
98,554
69,371
69,371
122,672
122,672
-
94,177
94,177
-
-
4,866
-
4,866
-
-
9,245
-
9,245
195,464
195,464
-
-
-
66,833
66,833
-
-
-
483,523
483,523
14,111
163,548
177,659
5
2,762
1,124
-
1,124
483,528
486,285
15,235
163,548
178,783

Restricted
Funds
Total Funds
2023
Unrestricted
Funds
Restricted
Funds
Total Funds
2022
£
£
£
£
£
812,902
812,902
-
644,747
644,747
-
254,100
102,761
-
102,761
812,902
1,067,002
102,761
644,747
747,508

Unrestricted
Funds
Total Funds
2023
Unrestricted
Funds
Total Funds
2022
£
£
£
£
£
1,404
1,404
249
249

The investment income arises from interest bearing deposit accounts.

Page | 23

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

8.	Income from facilities and services	Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2023	2022
		£	£	£	£
	Training income	4,348	-	4,348	-
	HMRC refund	5,000	-	5,000	-
	Rental income	47,062	-	47,062	-
		56,410	-	56,410	-
9.		Unrestricted	Total Funds	Unrestricted	Total Funds
	Costs of raising funds	Funds	2023	Funds	2022
		£	£	£	£
	Donation and fundraising costs	-	-	-	-

10. Analysis of charitable expenditure - current year

The charity undertakes direct charitable activities only and does not make grant payments.

Basis of allocation Hub & Tea Bar services £ Tea Bar & Visitor Centre supplies and projects Direct 109,296 Wages and salaries Direct 31,512 Governance costs Direct - Support costs Note 11 - Total 140,808	Visitor centres Family Link Work £ £ 19,330 - 510,279 230,135 10,797 6,423 243,297 280,159 783,703 516,717	Total 2023 £ 128,626 771,926 17,220 523,456 1,441,228

Analysis of charitable expenditure - prior year

Basis of allocation Hub & Tea Bar services £ Tea Bar & Visitor Centre supplies and projects Direct 49,372 Wages and salaries Direct 22,061 Governance costs Direct - Support costs Note 11 - Total 71,433	Visitor centres Family Link Work £ £ 23,927 - 434,080 79,498 18,257 4,631 206,396 156,593 682,660 240,722	Total 2022 £ 73,299 535,639 22,888 362,989 994,815

Expenditure on charitable activities was £1,441,228 (2022 - £994,815) of which £140,808 was unrestricted (2022 - £71,433) and £1,300,419 restricted (2022 - £923,382).

Page | 24

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

10. Summary of analysis of expenditure and related income for charitable activities - current year (continued)

Hub & Tea Bar services £ Costs (note 10) (140,808) Grant support (note 5) - SLA support (note 6) 254,100 Net cost - other income 113,292	Visitor centres Family Link Work Total 2023 £ £ £ (783,703) (516,717) (1,441,228) - 483,528 1,550,530 812,902 - 1,067,003 29,199 (33,189) 109,302

Summary of analysis of expenditure and related income for charitable activities - prior year

Hub & Tea Bar services £ Costs (note 9) (71,433) Grant support (note 5) 14,111 SLA support (note 6) - Net income/(cost) - other income (57,322)	Visitor centres Family Link Work £ £ (682,660) (240,722) - 163,548 644,747 - (37,913) (77,174)	Total 2022 £ (994,815) 177,659 644,747 (172,409)

Page | 25

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

11. Analysis of support costs - current year

The charity allocates its support costs as shown in the table below and then further apportions those costs between the three charitable activities undertaken (see note 9). Where practicable any support costs are directly attributed to the activity, where this is not possible it has been apportioned pro-rata to the income derived from the activity.

Support cost Basis of allocation Prison visitor centres, family link work & tea bar facilities Governance £ £ Project costs Direct 135,444 - Wages and salaries Income derived 283,716 - Premises costs Income derived 5,789 - General operating costs Income derived 98,507 - Audit fees Governance - 9,450 Legal and professional costs Governance - 7,770 523,456 17,220 Analysis of support costs - prior year Support cost Basis of allocation Prison visitor centres, family link work & tea bar facilities Governance £ £ Project costs Direct 4,582 - Wages and salaries Income derived 266,324 - Premises costs Income derived 12,328 - General operating costs Income derived 79,755 - Audit fees Governance - 9,300 Legal and professional fees Governance - 13,589 362,989 22,889	Total 2023 £ 135,444 283,716 5,789 98,507 9,450 7,770
	540,676
	Total 2022 £ 4,582 266,324 12,328 79,755 9,300 13,589
	385,878

Page | 26

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

12. Staff costs and emoluments Total staff costs were as follows: Salaries and wages Social security costs Pension costs	2023 £ 970,209 68,509 16,924 1,055,642	2022 £ 737,130 50,391 13,008
		800,529

One employees earned between £60,000 and £69,999 (2022 - One).

No Trustees received any emoluments or payment for professional or other services in the year. No Trustees were re-imbursed for travelling expenses during the year (2022: None).

The key management personnel of the charity comprise the Trustees and the Chief Executive Officer, the total employee benefits of the key management personnel of the charity was £62,118 (2022: £60,079).

13. Staff numbers

taff numbers The average number of employees during the year was as follows: Chief Executive Head of Operations Managers Family Support Leads Administration Support Workers	2023 Number 1 1 4 15 1 46 68	2022 Number 1 1 4 12 1 32
		51

14. Pension Costs

The charity operates an auto enrolment defined contribution scheme for all eligible employees in line with current legislation. It is a defined contribution scheme and contributions are charged in the statement of financial activities as they accrue. The employer’s charge for the year for the charity is £16,925 (2022 - £13,008).

Net (outgoing)/incoming resources for the year	2023	2022
	£	£
This is stated after charging:
Depreciation	13,256	14,414
Auditor’s remuneration:
External audit	7,150	6,500
Other services	2,300	2,100

Page | 27

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

16. Transfers between funds

During the year-ended March 2022 the organisation received COVID-19 Job Retention Scheme income. This income has been treated as unrestricted income initially and amounts claimed in relation to both Visitor Centre and restricted project wages have then been transferred to those respective funds to reduce the employment costs. These amounted to a £2,636 reduction in Visitor Centre wages.

The balance of funds was transferred from/to the unrestricted fund during the year to cover the remaining costs incurred on a number of restricted funds (see note 25).

No COVID-19 Job Retention Scheme income was received in 2023.

17. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

18. Tangible fixed assets
Freehold
buildings
Equipment
£
£
Cost
At 1st April 2022
244,291
34,702
At 31st March 2023
244,291
34,702
Depreciation
At 1st April 2022
155,879
27,619
Charge for the year
9,772
3,485
At 31st March 2023
165,651
31,104
Net book value
At 31st March 2023
78,640
3,598
At 31st March 2022
88,412
7,083
19. Stock
2023
£
Goods for resale
28

Total
£
278,993
278,993
183,498
13,257
196,755
82,238
95,495
2022
£
3,161

Page | 28

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

20. Debtors Trade debtors Prepayments and other debtors 21. Creditors: amounts falling due within one year Trade creditors Accruals and other creditors	2023 £ 58,262 16,021 74,283 2023 £ 4,040 149,981 154,029	2022 £ 29,285 13,376
		42,661
		2022 £ 13,129 14,953
		28,082

22. Commitments under operating leases

The company leased office equipment under formal operating leases. The lease agreement terminated in 2023.

At 31 March 2023 the company had annual commitments under non-cancellable operating leases as set out below.

Operating leases which expire: Within 1 year Within 2 to 5 years	Other equipment 2023 2022 £ £ - 4,865 - - - 4,865	Other equipment 2023 2022 £ £ - 4,865 - - - 4,865
		4,865

Page | 29

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

23. Analysis of net assets between funds
Designated
Restricted
Current year
General fund
funds
funds
£
£
£
Tangible fixed assets
82,238
-
-
Cash at bank and in hand
903,387
-
-
Other net current assets/(liabilities)
(187,779)
75,000
33,071
797,846
75,000
33,071
Previous year
Designated
Restricted
General fund
funds
funds
£
£
£
Tangible fixed assets
95,495
-
-
Cash at bank and in hand
622,798
-
-
Other net current assets/(liabilities)
(58,322)
75,000
1,062
659,971
75,000
1,062

Total
£
82,238
903,387
(79,708)
905,917
Total
£
95,495
622,798
17,740
736,033

Page | 30

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

Analysis of charitable funds
	Balance at	Incoming	Resources		Balance at
	1 April 2022	resources	expended	Transfers 31 March 2023
Analysis of unrestricted fund
movements	£	£	£	£	£
General fund	659,971	314,671	(140,808)	(35,988)	797,846
Designated funds
Building Maintenance / Security	15,000	-	-	-	15,000
IT Maintenance	15,000	-	-	-	15,000
HR & Consultancy	15,000	-	-	-	15,000
Governance / Trustee
Recruitment & Training	5,000	-	-	-	5,000
Staff Development	10,000	-	-	-	10,000
Quality Standards	15,000	- -	-	-	15,000
Total designated funds	75,000	-	-	-	75,000
Total unrestricted funds	734,971	314,671	(140,808)	(35,988)	872,846

Name of fund Description, nature, and purposes of the fund

Building Maintenance / Security To provide for general building upkeep and repair.

IT Maintenance

To provide an opportunity to respond to growth and development requirements in relation to IT performance.

HR & Consultancy

To provide for any associated costs in relation to the re-structure or support of the POPS Management team.

Governance / Trustee To provide for a robust governance board including recruitment and Recruitment and Training training of new trustees.

To provide for training and development of management roles created by Staff Development the Senior Management restructure process.

Quality Standards To adopt ISO or equivalent quality standard.

Page | 31

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

Analysis of charitable funds (continued)
Fund at		Incoming	Resources		Fund at
1 April	2022	resources	expended	Transfers 31 March 2023
	£	£	£	£	£
Analysis of restricted fund
movements
Visitor centres	-	812,906	(783,703)	-	29,203
Women’s Centre Oldham	-	98,554	(105,697)	7,143	-
Merseyside VRU	-	122,672	(130,731)	8,059	-
Clothworkers Foundation	1,062	-	-	-	1,062
GMCA Oldham	-	66,834	(64,038)	-	2,796
GMCA Manchester	-	195,464	(216,250)	20,786	-
Total	1,062	1,296,430	(1,300,419)	35,988	33,071

Name of fund Description, nature, and purposes of the fund

Visitor centres

Provision of support services to families at NW prison visitor centres.

Women’s Centre Oldham

Support to women of Oldham at risk of contact with the criminal justice system.

Merseyside VRU Prisoners Family Support consultation project in Merseyside.

Clothworkers Foundation Purchase of IT equipment.

GMCA Oldham & Manchester

Provision of welfare programme across Oldham and Manchester, to embed public service reform principles.

Page | 32

PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

Analysis of charitable funds
[Continued]	Balance at	Incoming	Resources		Balance at
	1 April 2021	resources	expended	Transfers 31 March 2022
	£	£	£	£	£
Analysis of unrestricted fund
movements
General fund	727,233	118,346	(71,433)	(114,175)	659,971
Designated funds
Building Maintenance / Security	15,000	-	-	-	15,000
IT Maintenance	15,000	-	-	-	15,000
HR & Consultancy	15,000	-	-	-	15,000
Governance / Trustee
Recruitment & Training	5,000	-	-	-	5,000
Staff Development	10,000	-	-	-	10,000
Quality Standards	15,000	- -	-	-	15,000
Total designated funds	75,000	-	-	-	75,000
Total unrestricted funds	802,233	118,346	(71,433)	(114,175)	734,971
Name of fund	Description,	nature, and	purposes of the fund

Building Maintenance / Security

To provide for general building upkeep and repair.

IT Maintenance

To provide an opportunity to respond to growth and development requirements in relation to IT performance.

HR & Consultancy

To provide for any associated costs in relation to the re-structure or support of the POPS Management team.

Governance / Trustee Recruitment and Training

To provide for a robust governance board including recruitment and training of new trustees.

To provide for training and development of management roles created by Staff Development the Senior Management restructure process.

Quality Standards To adopt ISO or equivalent quality standard.

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

Analysis of charitable funds	Fund at	Incoming	Resources		Fund at
[Continued]	1 April 2021	resources	Expended	Transfers 31 March 2022
	£	£	£	£	£
Analysis of restricted fund
movements
Visitor centres	-	644,747	(718,440)	73,693	-
Women’s Centre Oldham	-	69,371	(76,439)	7,068	-
Merseyside VRU	-	94,177	(127,591)	33,414	-
Clothworkers Foundation	1,974	-	(912)	-	1,062
Total	1,974	808,295	(923,382)	114,175	1,062
Name of fund	Description, nature, and purposes of the fund
Visitor centres	Provision of	support services to families at NW		prison visitor centres.
ICO	Family support service attached to Intensive Community Order sentence.
	Support to women of Oldham at risk of contact with the criminal justice
Women’s Centre Oldham	system.
Merseyside VRU	Prisoners Family Support consultation project in Merseyside.
Clothworkers Foundation	Purchase of	IT equipment.

26. Cash used in operations

Cash used in operations Net movements in funds Adjustments for: Depreciation Interest income Movements in working capital: (Increase)/decrease in stock (Increase)/decrease in debtors Increase/(Decrease) in creditors Net cash generated/(used) in operations	2023 £ 169,874 13,257 (1,404) 3,133 (31,622) 125,947 279,185	2022 £ (68,174) 14,414 (249) (2,379) (21,924) (9,573) (87,885)

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PARTNERS OF PRISONERS AND FAMILIES SUPPORT GROUP A COMPANY LIMITED BY GUARANTEE

Notes to the Financial Statements Year ended 31 March 2023

27. Net debt reconciliation Cash Cash	1 April 2022 Cash flows 31 March 2023 £ £ £ 622,798 280,589 903,387 622,798 280,589 903,387 1 April 2021 Cash flows 31 March 2022 £ £ £ 710,434 (87,636) 622,798 710,434 (87,636) 622,798	1 April 2022 Cash flows 31 March 2023 £ £ £ 622,798 280,589 903,387 622,798 280,589 903,387 1 April 2021 Cash flows 31 March 2022 £ £ £ 710,434 (87,636) 622,798 710,434 (87,636) 622,798
		622,798

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